No provision U/s. 85 to condone delay beyond period of 3 months on expiry of limitation period

CESTAT, NEW DELHI BENCH Amhar Associates Versus Commissioner of Central Excise & Service Tax, Lucknow STAY ORDER NO. 55689 OF 2013 APPLICATION NO. ST/STAY/3453 OF 2011 APPEAL NOS. ST/1651 OF 2011 & 55375 OF 2013 JANUARY  22, 2013 ORDER Ms. Archana Wadhwa, Judicial Member We take up the stay petition as also appeal together after hearing both sides. We find that the Commissioner (Appeals) has rejected the appeal on the point of time bar. The order impugned before the Commissioner was received by the appellant on 04.09.2010 and the appeal was filed on 11.08.2011. Commis...